https://www.taxtmi.com/caselaws?id=5682 For the statutory deduction under income-tax law, total income is computed under the normal computation provisions before deducting the amount available under that deduction itself. Several High Courts had taken this view, and the later amendment to the relevant sub-clause was noted as bringing the text into line with that interpretation. The contrary Karnataka view was not followed. The result is that the deduction is calculated on income before allowance of the deduction under the same provision, which favours the assessee. en-us Thu, 12 Feb 1998 00:00:00 +0530 Thu, 27 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5682 For the statutory deduction under income-tax law, total income is computed under the normal computation provisions before deducting the amount available under that deduction itself. Several High Courts had taken this view, and the later amendment to the relevant sub-clause was noted as bringing the text into line with that interpretation. The contrary Karnataka view was not followed. The result is that the deduction is calculated on income before allowance of the deduction under the same provision, which favours the assessee. Case-Laws Income Tax Thu, 12 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5682